This page has been regularly be updated with changes as they have been announced for 2023.
Resources for 2023
The 2023/2024 resource can be found at:
Guernsey (1st January 2023)
Class 1 Contributions
The changes from 1st January 2023 to Class 1 contributions were approved on 21st October 2022.
The 2023 increased contribution values are part of a 10 year programme of change:
Guernsey Class 1 contributions 2023
Guernsey Secondary Pension
The introduction of the Guernsey Secondary Pension has been delayed until October 2023 and may delay further.
Guernsey delay introduction of new Secondary Pension to2023
Jersey (1st January 2023)
The following have been confirmed as applying from 1st January 2023:
The earnings limits have now been confirmed:
The Minimum Earnings Threshold have been confirmed:
Jersey Minimum Wage (1st November 2022)
The annual uplift of the Jersey Minimum Wage for 1st January 2023 has been replaced by an earlier uplift applicable from 1st November 2022
Jersey – Minimum Wage 1st November 2022
United Kingdom (6th April 2023)
The changes for April 2023 are starting to be notified with the 22nd and 23rd September Growth Plan 2022 announcements.
Then on the 17th October 2022, many of the original proposals were reversed. And on the 17th November 2022 the autumn Statement 2022 announced and confirmed further changes.
Autumn Statement 2022 – Plan for stability growth and public services
Autumn Statement 2022 – what aboutpayroll?
HMRC guidance to operate from 6th April 2023
Many of the tax year 2023/2024 guides are awaited.
Real Time Information (RTI)
The 2023/2024 technical guides to RTI can be found at:
And the PAYadvice.UK blog:
PAYE RTI 2023-24: Technical Pack updated
HMRC drops the ‘best practice’ BACS Hash
Income Tax Personal Allowance
It has been confirmed that there is no change to personal allowance in April 2023 and also that it is expected frozen until April 2028:
There will be no uplift of tax codes for April 2023. General tax code uplifts are instructed by authority of form P9X
Rest of the UK Income Tax (England and Northern Ireland)
The 24th September Growth Plan 2022 announced changes to tax rates. The tax bands have previously been indicated as being unchanged until April 2026 but subject to change. On 17th October 2022, the governed reversed the proposal retaining the basic rate at 20% for the foreseeable future. On 17th November 2022 the starting point for the additional rate was confirmed as being reduced.
Chancellor brings forward further Medium-Term Fiscal Plan measures
The following apply from 6th April 2023.
Scotland and Income Tax
The Scottish Parliament announced changes to the Scottish earnings thresholds and rates on 15th December 2022.
Wales and Income Tax
The Welsh Assembly have announced 12th December 2022 the Welsh tax proposals, to continuing to match the Income Tax Rates for the rest of the United Kingdom (England and Northern Ireland).
The following is proposed:
Expenses and Benefits
Employers who want to introduce formal payrolling for the 2023/2024 tax year must plans and register in advance and at the latest 5th April 2023.
Want to Payroll Benefits In Kind (PBIK) and not issue P11Ds anymore?
Employer provided Childcare Vouchers – Basic Earnings Assessment
The PAYadvice BEA tool incorporating the reduction of the additional rate of income tax is now available:
Child Care Vouchers – 2023/2024Basic Earnings Assessment Calculator
National Insurance
Class 1 earnings bands
Class 1 Contribution Rates
The National Insurance contribution rates applicable from 6th April 2023 are confirmed.
Class 1A and Class 1B contribution rates
Employment Allowance
There is no change to the employment allowance for April 2023:
Investment Zones
Similar to Veterans and Freeports, a new investment zone employer NIC relief is proposed requiring change in payroll solutions.
The Growth Plan 2022: Investment Zones
Health and Social Care Levy
The government introduced a new Health and Social Care Levy from 6th April 2022 within the operation of National Insurance. Originally is was proposed that from 6th April 2023 a new separate levy deduction would be introduced, however, with the appointment of a new prime-minister, the government confirmed at the Growth Plan 2022 on 22nd/23rd September 2022 that the plan is now cancelled.
Reversal of the Health and Social Care Levy
Student Loan deductions
The student plan threshold applicable from 6th April 2023 have been confirmed.
Statutory Payments
The statutory payments for April 2023 have been announced being subject to the CPI increase of 10.1%.
Statutory Parental Payments:
- Statutory Maternity Pay (SMP)
- Statutory Adoption Pay (SAP)
- Shared Parental Pay (ShPP)
- Statutory Paternity Pay (SPP)
- Statutory Parental Bereavement Pay (SPBP)
The Small Employers Compensation Rate remains at 3% (on payments made on or after 6th April 2011). The Small Employers Relief (SER) Threshold is £45,000.
Statutory Sick Pay (changes on 6th April 2023)
The same weekly SSP rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ they work each week. The weekly rate to be operated from 6th April 2023 has been confirmed as being uplifted by the CPI 10.1%.
The daily tables have also been confirmed:
Pension AE thresholds
The Minister for Pension announced 26th January 2023 that the earnings thresholds operational from April 2023 are frozen. Their is a future intention to reduce the Lower Earnings to zero at some point in time.
National Minimum Wage / National Living Wage
The UK government announced changes as part of the Autumn Statement 2022 confirming the approval of the Low Pay Commission recommendation for the uplifting of minimum pay rates within the United Kingdom – when they do the new minimum rates apply for pay periods commencing on or after 1st April 2023.
National Minimum and Living Wage rise for April 2023
Real Living Wage and London Living Wage
The uprated Living Wage rates were announced on Thursday 22nd September 2022 with a requirement for Living Wage accredited employers implementing the new rates at the latest by 14th May 2023.
Real Living Wage increases to £10.90 in UK and £11.95 in London
Scottish Earnings Arrestment (EA)
The Scottish Parliament are proposing an additional review on the Scottish Earnings Arrestment tables.
Scottish Earnings Arrestment change April 2023
Isle of Man (6th April 2023)
The Isle Man Budget 2023 took place on Tuesday 21st February 2023 where the following was confirmed:
PAYadvice.UK Legislation Update 2023
The latest live version following budget and associated announcements of the PAYadvice.UK Legislation Update 2023 will be made available to be downloaded (further update versions will be applied as further announcements are made):
PAYadvice Legislation Update 2023 v23.9Download
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PAYadvice.UK 14/8/2022 Last updated 12/4/2023
